Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The assessee by his letter dated 28-1-2002 evinced his intention not to appear. In those circumstances the assessment was completed on 31-1-2002 which otherwise might have been completed on or before 31-12-2001 - order is valid - HC
Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The assessee by his letter dated 28-1-2002 evinced his intention not to appear. In those circumstances the assessment was completed on 31-1-2002 which otherwise might have been completed on or before 31-12-2001 - order is valid - HC
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